To be able to have a valid COE you need to have a legal contract from the Philippine Government in which your employer have processed it before your friend was hired as a PDN.

After the PDN finishes his/her contract she can make a Certificate (if the employer doesn't know how to do it) just as long as you can get the employer to sign the COE and put the Qatar Residence ID of the employer.

Then go to OWWA and the staff their will ask for the contract signed by their office and if you have a contract already they will just verify it and stamp your self made COE.

It's a late information but I hope it helps other people who also experienced the same problem.